{"id":64139,"date":"2026-08-28T16:19:46","date_gmt":"2026-08-28T10:49:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vallabhji-malsi-co-v-nfac2026-308-taxman-395-bom-hc\/"},"modified":"2026-08-28T16:19:46","modified_gmt":"2026-08-28T10:49:46","slug":"vallabhji-malsi-co-v-nfac2026-308-taxman-395-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vallabhji-malsi-co-v-nfac2026-308-taxman-395-bom-hc\/","title":{"rendered":"Vallabhji Malsi &#038; Co. v. NFAC(2026) 308 Taxman 395 (Bom.)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong>Assessee challenged faceless assessment order dated 29-3-2024 passed under section 143(3) read with section 144B and consequential demand notice under section 156, as well as penalty show-cause notices and penalty order issued under section 274 read with section 270A. On writ, the Court held that the show-cause notice was issued on 23-3-2024 (Saturday, digitally signed at 20:07 hours), requiring reply by 26-3-2024 at 11:15 hours, with intervening days being a Sunday and a holiday, thereby granting no effective working day to respond. It was further noted that though the assessee sought a personal hearing, intimation of the virtual hearing scheduled at 11:15 a.m. on 27-03-2024 was received only at 11:30 a.m. on that day, and the assessee was thus not afforded a personal hearing as mandated under section 144B(6)(viii). Therefore, failure to grant reasonable opportunity to respond to the show-cause notice and denial of mandatory personal hearing vitiated the assessment for breach of principles of natural justice. Therefore, the assessment order, consequential demand notice and penalty notices\/order were liable to be quashed, and the matter remanded for de novo consideration with directions to issue fresh show-cause notice, grant reasonable opportunity, including personal hearing, and pass a speaking order. (AY. 2023-24)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B: Faceless Assessment-Natural justice-Failure to give reasonable opportunity of hearing-Assessment order, consequential demand notice and penalty notices\/order were liable to be quashed, and matter remanded for de novo consideration with directions to issue fresh show-cause notice, grant reasonable opportunity including personal hearing, and pass a speaking order. [S 144B(6)(vii), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64139","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gGv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64139"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64139\/revisions"}],"predecessor-version":[{"id":64140,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64139\/revisions\/64140"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}